North Manursing Wildlife Sanctuary, Inc. v. City of Rye

This is a proceeding to review the assessment roll of the City of Rye and to determine that petitioner’s property is exempt from taxation under section 420 of the Real Property Tax Law. The petitioner is a membership corporation *97known as North Manursing Wildlife Sanctuary, Inc. It acquired three and one-half acres of property on Long Island Sound and approximately three and one-half additional acres of underwater land. The corporation was formed for the purpose of acquiring land to be used as a sanctuary for wild birds and more specifically ‘ ‘ to protect, preserve and promote the…